حدود میں تخفیف کے مواقع
مندرجہ ذیل چند اہم پہلوؤں کی نشان دہی کی جا رہی ہے، جن کی بناء پر حدود (عقوبات) میں معافی یا تخفیف کی گنجائش ملتی ہے:
1۔ اگر شریعت کا کوئی دوسرا اصول کسی خاص مجرم پر سزا کے نفاذ میں مانع ہو تو اسے سزا سے مستثنیٰ قرار دیا جائے گایا اس کے لیے متبادل سزا تجویز کی جائے گی ، جیسا کہ رسول اللہﷺ کے فیصلوں سے ثابت ہے۔ حضرت نعیم بن مسعود اشجعی (م:36ھ)سے روایت ہے ، جب بنو حنیفہ کے مدعی نبوت مسیلمہ کے دو قاصد اس کا خط لے کر رسول اللہ ﷺ کی خدمت میں حاضر ہوئے تو آپ ﷺنے ان سے پوچھا کہ کیا وہ مسیلمہ کی نبوت پر ایما ن رکھتے ہیں ؟ انہوں نے اثبات میں جواب دیا تو رسول اللہ نے ارشاد فرمایا
" لو لا أن الرسل لا تقتل لضربت أعناقكما۔"49
" اگر قاصدوں کو قتل نہ کرنے کی روایت ہوتی تو میں تم دونوں کی گردن مار دیتا۔ "
اس کا مطلب یہ تھا کہ اگرچہ ارتداد کی وجہ سے وہ دونوں قاصد قتل کے مستحق ہو چکے تھے ، لیکن قاصدوں اور سفیروں کے احترام اور ان کی حفاظت کا ایک دوسرا اخلاقی اصول اس پر عمل کرنے میں مانع تھا اور آپ نے اسی کا لحاظ کرتے ہوئے انہیں بحفاظت واپس جانے دیا ۔ آپ ﷺنے اسی اصول پر یہ ہدایت کی کہ اگر باپ اپنے بیٹے کو قتل کردے تو اسے قصاص میں قتل نہ کیا جائے۔ حضرت سراقہ بن مالک (م:24ھ)سے روایت ہے
" رسول الله ﷺ يقيد الأب من ابنه ولا يقيد الابن من أبيه۔"50
" رسول اللہﷺ باپ پر بیٹے کے قتل میں قصاص نہیں دلوایا کرتے تھے جب کہ بیٹے سے باپ کے قتل میں قصاص دلواتے تھے۔ "
2۔ سزا...
The success of federalism in multiethnic societies greatly depends on fiscal decentralization. It empowers the provincial governments along with the local bodies at the grass root level. In this perspective fiscal decentralization needs structural arrangements in order to ensure revenue generation and appropriate expenditures. It helps to strengthen the national grid to avoid inter-provincial or intra-provincial discrepancies. This study illustrates the relationship between fiscal devolution and symmetrical horizontal economic development. It envisages the devolution plan (2001) introduced by former General Pervez Mushraff in Pakistan under which the Provincial Finance Commissions were established. This research would focus on Punjab as a case study to analyze the working of Provincial Finance Commission. This research tends to address the questions like what have been the patterns of fiscal decentralization in Pakistan? Did National Finance Commission and Provincial Finance Commission promote the principles of equitable devolution of resources in the divisible pool on the basis of need assessment? Could PFC be able to mitigate the intra-provincial disparities in Punjab? Did PFC take efficiency advantage in Punjab through the empowerment of local governments? This study would encompass the analysis of the resource allocation formula opted by the successive governments in the past till present and the counter arguments by the academia and the local body members. Qualitative and quantitative both methods would be used while incorporating primary as well secondary sources. This research concludes with the proposition that empowered local bodies and effective finance commission are the sine qua non of fiscal decentralization in democratic state like Pakistan.
Measuring performance is an important part of monitoring the state of affairs and progress of an organization. It comprises of measuring the actual performance of management in an organization against the pre-set goals that were set for the given period. When it comes to performance, it is always a challenge to determine what to measure and of course, how to measure it.
Traditionally, organizations use accounting based performance metrics to determine the performance of management in an organization. These accounting based performance metrics are considered vulnerable to mislead the end user. As a result, reliance on these measures has resulted into major corporate failures like Enron, World Com etc. Secondly, stock investors particularly institutions have now been focusing on intrinsic value for their investment decisions. These two changes have put accounting based measures under question and call for other measures that are more reliable. Researchers and practitioners in industry have devised new metrics that include cash flow measures and value added measures. Some researchers consider cash flow measures more effective in determining enterprise effectiveness and competitiveness in the market as it is a more dynamic examination of actual return on assets and equity. Others take value added measures as a yardstick in measuring the performance by reflecting the impact of managerial decisions in stock returns.
The primary objective of this study was to find evidence whether accounting measures, cash flow measures or value added measures, as a yard stick to measure managerial performance, are the best suitable to measure performance of corporate firms working in Pakistan.
The hypothesis of this study was to check the significance of all these measures in determining stock returns translated into market value added (MVA) and the relationship with MVA. These variables include accounting variables - net profit margin (NPM), return on assets (ROA), earning per share (EPS), cash flow variables ? operating cash flows (OCF), free cash flows (FCF) and value added variables ? economic value added (EVA) refined economic value added REVA), created shareholder value (CSV). This hypothesis was tested on the cross section data of 33 non-financial Pakistani companies listed on the Karachi stock exchanges for a period of 8 years (2007-08 to 2014-15). This study proved that OCF gives better results as compared to other variables in explaining variation in MVA.